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CHAPTER XVIII - DEMANDS AND RECOVERY
Rule 142 - Notice and order for de...
Rule 142A - Procedure for recovery...
Rule 143 - Recovery by deduction f...
Rule 144 - Recovery by sale of goo...
Rule 145 - Recovery from a third p...
Rule 146 - Recovery through execut...
Rule 147 - Recovery by sale of mov...
Rule 148 - Prohibition against bid...
Rule 149 - Prohibition against sal...
Rule 150 - Assistance by police...
Rule 151 - Attachment of debts and...
Rule 152 - Attachment of property ...
Rule 153 - Attachment of interest ...
Rule 154 - Disposal of proceeds of...
Rule 155 - Recovery through land r...
Rule 156 - Recovery through court...
Rule 157 - Recovery from surety...
Rule 158 - Payment of tax and othe...
Rule 159 - Provisional attachment ...
Rule 160 - Recovery from company i...
Rule 161 - Continuation of certain...
Rule 144A - Recovery of penalty by...
Rule 142B - Intimation of certain ...
Rule 142B - Intimation of certain amounts liable to be recovered under section 79 of the Act
https://www.gstgyaan.com/rule-142b-intimation-of-certain-amounts-liable-to-be-recovered-under-section-79-of-the-act
142B. Intimation of certain amounts liable to be recovered under section 79 of the Act.[1]
(1) Where, in accordance with section 75 read with rule 88C, or otherwise, any amount of tax or interest has become recoverable under section 79 and the same has remained unpaid, the proper officer shall intimate, electronically on the common portal, the details of the said amount in FORM GST DRC-01D, directing the person in default to pay the said amount, along with applicable interest, or, as the case may the amount of interest, within seven days of the date of the said intimation and the said amount shall be posted in Part-II of Electronic Liability Register in FORM GST PMT-01. |
(2) The intimation referred to in sub-rule (1) shall be treated as the notice for recovery. |
(3) Where any amount of tax or interest specified in the intimation referred to in subrule (1) remains unpaid on the expiry of the period specified in the said intimation, the proper officer shall proceed to recover the amount that remains unpaid in accordance with the provisions of rule 143 or rule 144 or rule 145 or rule 146 or rule 147 or rule 155 or rule 156 or rule 157 or rule 160. |
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